Sales and Service Tax (SST) has replaced Goods and Service Tax (GST) in Malaysia since 1st September. Since the implementation of SST, many are still confused on how to charge SST and how it works. Hence, we have come out with a blog series to list down in detail how each item should be charged under SST. We will be coming out a blog series on filling up SST return using TreezSoft in future as well.
This is the last post on the SST list blog series and we have listed machinery and eletrical appliances in our previous blog. In this blog series, we will be listing out instruments, household items and others.
Instruments
Exempted from Sales Tax
- Contact Lenses
- Disposable Syringes
- Spectacle Lenses and Frames
All others are subjected to 10% sales tax.
Furniture
Exempted from Sales Tax
- Barber Chair
- Commodes Chair
- Dentist Chair
All others are subjected to 10% sales tax.
Toys, Games and Sports Equipment
Exempted from Sales Tax
- Balls for Various Games
- Rackets for Various Games
- Bow and Arrow (Archeries)
- Cricket Pad
- Crossbow
- Nets for Various Games
- Ping Pong Ball, Bat, Table
- Shuttlecock
- Squash Rackets
All others are subjected to 10% sales tax.
Miscellaneous Manufactured Articles
Exempted from Sales Tax
- Babies Napkin
- All Kinds of Diapers (Including for Pets)
- Drip Dry Inkpad
- Incontinence Pad
- Nursing Pad
- Panty liner
- Sanitary Pad
- Tampon
All others are subjected to 10% sales tax.
Others
Birds’ Nest and Honey are charged a 5% sales tax.
We've come to the end of this blog series. You should be able to have a clear idea on how each item are charged under the SST system. So be careful in charging your customers and be alert to make sure you are correctly charged.
Here are some related topics in TreezSoft blog for your further readings:
TreezSoft is a cloud accounting software for Small and Medium-sized Enterprises (SMEs). It allows you to access your financial information anytime, anywhere. It also allows you to have unlimited users for FREE for your account in TreezSoft. Our aim is to help reduce our clients' time spent on accounting mainly by using our automated processes and integration to help increase their company effeciency at a minimum costs. SMEs can use TreezSoft to keep track their expenses, accounts, daily operation e.g. Point of Sales (namely QPOS) system and etc.
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